Within the contemporary field of political and theological thought, the relationship between man and resistance constitutes one of the most fundamental philosophical questions of modern civilization an arena where the crisis of modern man signifies an existential rupture from the sacred realm and an exile of meaning from the horizons of reason and politics. Anchored in the philosophical outlook of Imam Khomeini’s (r.a.) Letter to Mikhail Gorbachev, this study re‑examines the formation of the Divine‑oriented (theomorphic) human and his function in shaping the semantic structure of a theology of resistance a realm in which the monotheistic human as the existential manifestation of divine presence,

The central inquiry asks how, within Imam Khomeini’s intellectual system, the transitionfrom the self‑grounded material human to the Divine‑oriented human gives rise to a new logic in Islamic political philosophy, and how this logic when confronted with the crises of modern rationality—configures the architecture of theology of resistance and sacred governance. The research aims to uncover the anthropological foundations of tawhidi (monotheistic) knowledge and to explain their theoretical and civilizational implications in redefining justice, power, and freedom within the framework of Islamic governance.

Methodologically, the research employs a qualitative, network‑based thematic analysis informed by Quentin Skinner’s intentionalist hermeneutics, treating the Letter as a founding discursive unit encoded at linguistic, philosophical, and historical levels. Over one hundred initial themes were extracted and clustered into four overarching and twenty‑four organizing themes: (1) the Divine‑oriented human and the theology of resistance; (2) innate disposition (fitrah) and monotheistic rationality; (3) critique of material anthropology and the horizon of the sacred; and (4) Islam as a system of epistemic and social salvation.

Findings reveal that Imam Khomeini transforms reason from an instrument of calculation into a light of presence, and politics from a mechanism of domination into a system of meaning.